摘要：成本管理一直是決定企業經濟效益的重要指標，如何有效控制成本已經成為企業可持續發展的關鍵。在面對市場競爭的壓力下，企業必須在經營中開源節流，注意成本管理，改變傳統觀念，不斷降低消耗。而我國大部分企業仍沿用傳統的成本計算方法，是以人工工時或費用為唯一標準來計算產品成本，這對于引進高新技術的企業來說形成了一個扭曲的間接費用分配方法，而作業成本法的出現恰好彌補了這一缺陷，作業成本法在計算產品成本時是以作業為基礎對各種作業的間接費用采用不同的分配率進行成本計算的方法。因此計算出的產品成本更接近于實際成本，成本計算更加準確。

　　　本文以張家港博威服飾廠為例，通過對作業成本法和傳統成本法進行比較分析得出結論。首先闡述相關文獻及理論，然后對該企業的成本現狀進行分析，并指出其存在的問題。接著對該企業應用作業成本法進行可行性分析，并對其進行作業成本法的應用設計，最后通過傳統成本法和作業成本法兩種成本計算方法的對比分析，揭示服裝企業運用作業成本法的必要性。

關鍵詞 作業成本法；作業；成本動因

Abstract：Since cost management has always been an important index of economic benefit for enterprises, how to effectively control cost has naturally become the key to the sustainable development of enterprises. Under the great pressure of fierce market competition, the enterprises must pay attention to cost management, change the traditional ideas, increase income as well as continuously reduce expenditure in operation. However, most enterprises in our country is still using the traditional cost calculation method, based on artificial man-hour or costs as the only standard to calculate the product cost, which means a distortion of indirect cost allocation method for the introduction of high and new technology enterprises. The emergence of Activity-Based Costing  has exactly made up for the defects. Activity-based costing  is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. Therefore, the product cost calculated by this method is much closer to the actual cost and cost calculation is equally more accurate.

　　　Taking Zhang Jiagang Bowei Clothing Factory as an example, this paper comes out the conclusion systematically by comparative analysis of both Activity-based costing and traditional costing method. First, the relevant literature and theory has been expounded, then the present situation of cost of this company has been analyzed as well as the existing problems, followed by the feasibility analysis of the enterprise application of Activity-based costing  and the application design of Activity-based costing.Finally, by comparison and analysis of the traditional cost method and Activity-based costing, the necessity of Activity-based costing method for the clothing enterprises has been revealed.

Keywords  Acticity-based costing  Garment enterprises  Application